The political subdivision may, by ordinance or resolution, establish a January 1, 2019 beginning balance for MVH Restricted. The amount may be any portion up to and including 100% of the MVH ending balance at December 31, 2018. A book entry reflecting the MVH Restricted January 1, 2019 beginning balance and a corresponding reduction of the January 1, 2019 beginning balance for MVH should be posted. The January 1, 2019 beginning balances for MVH and MVH Restricted should equal the December 31, 2018 ending balance for MVH. The amount established for the MVH Restricted may not be transferred back to MVH at a later time. Instead, it must be expended for construction, reconstruction, or preservation through the MVH Restricted.